How do the Italian blue chips actually deal with disclosure about their business model? Does their disclosure strategies affect the cost of capital through a reduction in information risk premia? Performing a cluster analysis on the contents reported in annual reports, investor relations and...

Small and Medium Accounting Practice Firms (SMPs) are crucial in helping SMEs to keep their businesses economically and financially sustainable. Although the importance of SMPs for fostering SMEs daily activities is growing, a general lack in terms of literature has been recognized. Innovation...